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James Jaques#2293
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James Jaques

James has over 15 years' experience advising companies on the adoption, implementation and operation of employee incentive plans. He has drafted and advised on plans for listed multinationals headquartered in Hong Kong, London and other financial centres as well as unlisted companies and private equity portfolio companies. He advises on tax, employment law, securities law, company law and corporate governance aspects of incentive plans and has co-ordinated advice on global launches of share plans in over 80 countries. James also has a substantial transactional practice, advising companies on the effects of corporate transactions on their incentive plans, including takeovers, IPOs, acquisitions and disposals, rights issues and demergers.

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1 Contributions by James Jaques

HMRC self-certification for UK tax-advantaged share plans—CSOP, SIP, SAYE: registration, deadlines, annual returns, amendments, enforcement and legacy pre-2014 approvals (archived)
PRACTICE NOTES
HMRC self-certification for UK tax-advantaged share plans—CSOP, SIP, SAYE: registration, deadlines, annual returns, amendments, enforcement and legacy pre-2014 approvals (archived)
ARCHIVED: This Practice Note is archived and is not maintained. It sets out the process for creating a tax-advantaged share plan, including a company share option plan (CSOP), a share incentive plan (SIP) and a save as you earn (SAYE) scheme (a Qualified Plan). The process for enterprise management incentives (EMI) varies slightly and is not addressed here. For more on EMI, see Practice Notes: How EMI schemes work and key features—advance assurance and EMI—notification of grant of options to HMRC. Overview If a company is eligible to run a Qualified Plan (see Practice Notes: CSOP—qualifying companies and qualifying shares, SAYE—companies which qualify to operate an SAYE scheme and SIPs—qualifying companies and type of shares) and holds plan documents that meet legislative requirements, it can commence granting awards under it, with those awards potentially qualifying for the tax advantages set out in the legislation. HMRC advance approval of the plan is no longer required. However, to access the tax reliefs, the company must: register the Qualified Plan online, and certify that the Qualified Plan complies with the legislation and, if any grants...
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